Joumalize the entries to record the transactions. Chart of Accounts CHART OF ACCOUNTS Interlocking Devices Co. General Ledger REVENUE ASSETS 410 Sales 110 Cash 111 Petty Cash 610 Interest Revenue 121 Accounts Receivable-Unitarian Clothing \& Bags Co. 129 Allowance for Doubtful Accounts EXPENSES 510 Cost of Merchandise Sold 131 Interest Receivable 520 Sales Salaries Expense 132 Notes Receivable 521 Advertising Expense 141 Merchandise Inventory 522 Depreciation Expense-Store Equipment 145 Office Supplies 523 Delivery Expense 146 Store Supplies 524 Repalrs Expense 151 Prepaid Insurance 529 Selling Expenses 181 Land Chart of Accounts 191 Store Equipment 530 Office Salaries Expense 192 Accumulated Depreciation-Store Equipment 531 Rent Expense 193 Office Equipment 532 Depreciation Expense-Office Equipment 194 Accumulated Depreciation-Office Equipment 533 Insurance Expense 534 Office Supplies Expense LIABILITIES 535 Store Supplies Expense 210 Accounts Payable 536 Credit Card Expense 211 Salaries Payable 537 Cash Short and Over 213 Sales Tax Payable 538 Bad Debt Expense 214 Interest Payable 539 Miscellaneous Expense 215 Notes Payable 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Journalize the entries to record the transactions for the year 20Y